Any Iowa net operating loss carried over from a taxable year beginning prior to January 1, 2023, may be deducted as provided in section 422.9, subsection 3, Code 2018. SectioniseffectiveJanuary1,2023,andappliestotaxyearsbeginningonorafterthatdate;2018Acts,ch1161,§133,134;2021Acts, ch177,§1
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